The Inherently Unsustainable Of Mass Tourism Tourism Essay

The Inherently Unsustainable Of Mass Tourism Tourism Essay Tourism Industry is one of the fastest growing industries in the world. Tourism has long been a central component of the economic, social and cultural shift that has left its imprint on the world system of cities in the past two decades (Dumond; 2005 cited in Beben; 2006;1). According to the statistics of World Trade Organization, there was 693 million tourist arrivals across the globe in 2002 (Beben; 2006). Moreover, WTO and the World Tourism and Travel Council announced a possible increase in the number of tourists to close to 1 billion by the end of 2010 (Massound; 2010). Mass tourism is seen as a large number of people participating in tourism as well as inflexible and packaged standardized holidays (Poon; 1993). Starting from the 50s a new tourist demand leaded to a new stage in this evolutionary process. Tourism industry just like other Fordist industries has been supplying mass products, mostly considered under the label of mass tourism (Conti; Perelli; 2004). According to Conti and Perelli (2004;3), Thomas Cook created the tourism packages in the 19th century as the pioneering forms of mass tourism and the opportunity for the definitive shift from the aristocratic forms of vacation to the mass mobility of workers spending their paid holidays travelling. The concept of Cookism was used in a place of Fordism to express the era of mass tourism. Others seen mass tourism as consuming places by the large number of visitors (Urry; 1995). More recently mass tourism consumption experience has been linked to the ideas of a McDonaldization, Disneyfication o r McDisneyfication of societies (Ritzer and Liska; 1997 cited in Conti and Perelli; 2004;3). The impact of those consumption patterns has been considered as the typical Fordist leading to a reduction of the cultural diversity by mean of the demand of a tourist experience that will be more and more reproducing the everyday life patterns of consumption (Contti and Perelli; 2004). Mass tourism is strongly linked to seasonality. The impact of schools closure for the holiday periods as well as companies ´ work programmes and the destination specific weather conditions, all that aspects are gathering great number of tourists at the same time (Shaw and Williams; 1995). Before tourism was a luxury, available mostly for higher class but after the introduction of packaged holidays and development of mobility and technology, travelling became more accessible for everyone. Tourism has aroused on the market as a forceful industry making changes which have both positive and negative economic, socio-cultural and environmental impacts. The development of tourism industry is very important for economy of the country especially for less developed countries as it increase foreign exchange earnings and generates employment. According to UNWTO, tourism stands for 8% of employment and 9% of global GDP and by the year 2019 will provide 296 million jobs (UNWTO cited in MercoPress, 2010). Tourism can have a powerful and beneficial direction for both economic and sociio-cultural change but at the same time it can be destroying. Do actual benefits from tourism go to the host community? Is government ´s priority in development are to provide the needs of the tourists instead of local community? The government blinded by the opportunity of the country to generate the money from the development tourism is forgetting about the negative aspects that the industry can bri ng. Most of the attention has been made to economic aspects of the tourism growth and environmental and socio-cultural issues have been swept out to the second plan. Although to make tourism sustainable it is very important to look at those aspects. As mentioned before tourism enables the development of the destination although, the lack of own capital and a weak economy of some underdeveloped destinations makes foreign investors to build a new hotels that makes tourism being beneficial mostly for the developed countries. The same is with employment. It seems like tourism would give jobs to the local community but in the meantime the investors from developed countries employed the workers with a better education and abilities so the developing country stays with almost nothing. When the development is lower than the position of a country is worse. Leakage is an amount of money that escapes from the local economy (France; 1997). According to Kripperdorf(1982;136), tourism planning is usually in the hands of outside promoters the local population are regarded merely as landowners or as a reserve of labour, not as people entitled to participate in decision making. For example, tour operators owning resorts and sending the customers to the destination which mean that local community wont benefit much from those tourists. They export food for the tourist and employ British stuff. How tourism can be sustainable if it ´s breaking the basic rules of it. The tourism control and planning strategy is crucial in developing sustainable tourism but how can it be done if even government is closing their eyes on the unfair practices in the Tourism sector of that region. The uncontrolled tourism in Goa has a strong impact on host community who has to face the food and water shortage (Almeida; 1996). Moreover, Goan has to face with electricity problems, there is a severe water shortage. The water pipeline that was originally meant for the villagers is now being utilised by the hotels. The transport too is insufficient to transport both locals and tourists (Misquita, 1996a cited in Noronha;1999;101). Very fast process of urbanisation has changed Goa into the concrete jungle. Police is closing their eyes on the drug fulfilled parties. Barely 10 % of Goans have benefited from tourism development, moreover, the foreign investors are buying large amounts of lands in the regi on (Almeida; 1996).All those examples illustrate how unsustainable tourism it is. Moreover, as suggested by Wall and Wright (1977); physical impacts to the tourist destination include alterations to the natural environment, including air, water, soils, vegetation and wildlife as well as changes to the build environment (Mathiesen and Wall; 1999; 38). Mass tourism affects strongly beaches, cliff-side, environment and degraded landscape. In some mass destinations ground water is in an alarmingly low level which is largely consumed by agricultural sector, by the irritation of a great number of gardens constructed due to the development of new summer houses and second homes and golf courses (Molz; 2004;5). Also the beaches have been extended in order to meet tourist demand. The unlimited constructions and unsustainable exploitation of natural resources will lead to the serious environmental problems. Recreational activities organized for tourists have also strong impact. Tourists by touching reefs when diving and snorkeling are damaging them. Also by the great number of boat trips tourist are disturbing marine animals. According to Kripperdorf (1982;135), the mass phenomena of modern tourism have initiated the paradoxial process Tourism destroys tourism. The landscape loses its tourist value through its use, or rather over-use, by th e tourist. Mass tourism is not only a problem of coastal regions but also the winter season is strongly connected to mass tourism. In Alps the number of tourists doubles every 7 years (Dziedzic; 1998). In Tyrol the ski slope is going through the endangered forests. Every year more than 500 hectares of agricultural land is used to make new skiing resorts and slopes (Dziedzic; 1998). Environmental degradation destroys the meaning of existence of tourism itself. The number of tourists is growing every year. According to the World Travel report (cited in Hickman; 2006) by 2020 the natural features of some of the wonders of the world will be damaged by global warming, while other resorts will become seriously overcrowded. The carrying capacity has been described as greatest number of people who can use the place without any damage to the natural resources and without degradation of the environment (Wall and Mathiasen; 1999). The attrition of historical buildings and the saturation of the coasts are one of the problems were carrying capacity has been overtaken. Changes in tourist destinations are inevitable but the concept of carrying capacity has the chance to indicate the amount and the way of change and to assess to which point those changes are acceptable (Mathiesen and Wall; 1999). The socio-cultural impacts are the other aspect of a great importance when looking at the changes in tourism as it strongly changes the way of life of the local communities. Mass tourism is causing displacement of indigenous population by tourists. For example in Hawaii there are about 1 million of indigenous inhabitants, which is a quarter of the whole population (Dziedzic; 1998). In human relationships, the disappearing traditional hospitality is a very important aspect. Especially in the big tourist resorts, these relations were long ago converted into a commodity for sale. Kuhn (2007; cited in Hanna; 2010 HHhhKKKK) argues that sustainable tourism attempts to preserve traditional cultures in a way that the western tourist deems as authentic. If sustainable tourism will lead into that direction it will not be very successful. Tourist resorts also offer its guests a more refined, but a fake version of its folklore and traditions, adapted to the stereotypical images of the visited country. According to Mathieson and Wall (1992; 4) the commercialization of culture, through the marketing and sale of artefacts, may revive traditional art forms or modify them so that they are scarcely recognizable. Which in a long term might create a phony folk culture but at the same moment it can lessen existing unemployment problems and create more jobs. The Tourism authorities are pleased of the fact that tourism is developing in the country but some of the local communities have different opinions on that. According to Ignacio Cembrero in View from Fez (2006), the countrys Islamist party frequently rails against hotel casinos, restaurants that serve alcohol and the growing gay club scene (Ranger; 2006). The tourist must accept the cultural differences of other countries. The most of Moroccans are very religious and tourist has to respect it. Even more tolerate Moroccans can become tired of tourists when seeing nudity on the beaches or tourists wearing t-shirts or short trousers in the churches. It insults their believes and rules. A lack of consideration by tourists for local norms, culture, people or the environment of tourist receiving destinations is leading to unsustainable tourism practices (Poon; 1993 in Wahab and Pigram; 2004;51). This point was also commented by Obrador et al (2009;3) who suggest that local cultures are see n as eroded by a homogenous inauthentic, consumer culture. Moreover, overcrowding and growth of the bad reputation of the destination by breaking ethical rules can be destructive for the destination. There are many places in the world which have been spoiled by mass tourism and after the development of low cost airlines many cities has lost their shine. As most of the products also destinations have a lifecycle. It was clearly presented by Butler (1980) in his model of lifecycle of a tourist destination. He evaluated six stages a destination goes through when tourism development takes place: exploration, involvement, development, consolidation, stagnation, concluding with either rejuvenation or decline. At this stage the destination is visited by small number of tourists who are keen to explore cultural and natural beauty of the place but the number of visitors is limited due to accessibility difficulties and lack of facilities. Here the attraction of the place yet remains unmodified by tourism. In the next stage of involvement advertising and local initiatives are seen as the element of promotion of the destination which results in increase of the tourist number with the pressure on the public sector to develop infrastructure. Next step in the cycle is development in which further initiatives for development of facilities are made by national and multinational companies. In this stage the control of the public sector is necessary as the popularity of the destination and increasing number of visitors may not only be the reason of success but also cause failure and the destination may suffer a change in quality through problems of over-use and deterioration of facilities (Butler; 198 0;92). The consolidation is the next level of tourism life cycle when tourism becomes a great part of the local community. Next step of stagnation occurs when after reaching peak numbers of visitors the destination is no longer popular and only conservative visitors are still coming back. In this stage the environmental, economical as well as socio-cultural problems can be seen as the reason. The last stage is decline where effort is need to maintain the tourist arrivals by introducing new types of facilities like for example casinos. Prague is only one of the examples of the life cycle destination. The city has become one of the most visited cities in Europe after Czech Republic became a member of EU and after the growth of mobility (Global Travel Industry News; 2010). This beautiful, full of historical monuments city was rejuvenated in the last two decades. The commercialization of the city took place and the old town became surrounded by souvenir vendors, Irish pubs and beer gardens losing its authenticity. Also the prices have gone up and all locals who couldn ´t afford been forced to move out of town. Its one of the examples when the way of making quick cash has prevailed over the unspoiled charm of the historic Prague. Mass tourism has led to the development of sustainable tourism in order to reduce negative impacts of tourism growth. Later in time the concept of Post Fordism was seen as the customers seem to acquire more power in determining market tendencies. According to Contti and Perelli (2004;9), this change also tend to meet the new demand for environmental friendly tourism products, being new tourists generally perceived as more educated, interested in local communities culture and in a real interaction with the surrounding environment. Since 1980 the sustainable tourism has began to be an important issue in the tourism industry (Swarbrooke; 1999). By creating a new infrastructure, hotels and businesses the employment is increasing. By travelling people have a chance to experience new cultures and traditions, although not every tourist is keen to do that and some visitors are not interested in it and ignore host communities. Sustainable tourism development is directed especially to create a better understanding of tourism, of how to achieve balance between economic, cultural and environmental aspects of tourism development. It is necessary to encourage people to take responsibility for the environment. Moreover, fair distribution of tourism benefits is necessary and the bigger involvement of local community in the tourism development decisions of their region has to be improved. The sustainable tourism directs to reduce negative impact on environment by introduction of quieter, more fuel efficient aircraft to start from to maximizing economic benefits for the host community rather than the visitors countries. Mass tourism is strongly connected to the high seasonal tourism caused by the great demand of 3s tourism tourists all over the world (Bramwell; 2004). That is why diversification of tourism like development of rural tourism has been developed to minimize saturation of the beaches in the high seasons and to avoid mass tourism. The development of sustainable touris m in very important for the countries where tourism industry is a main element of the local economy because the traditional beach holidays will decline caused by the saturation if the mass tourism will be increasing with that speed (Swarbrooke; 1999). According to Perry (2001), the climate change caused by humans will result in future modification of the climate conditions for example in the Mediterranean area, whereas the northern and western Europe climate will be improved. In 1992 on the conference in Rio de Janeiro in Brazil the first strategy document on sustainable tourism has been announced Agenda 21 as the basic economic model of tourism in XXI century (Hanna; 2010). Although, the Agenda 21 has meet various criticism mostly due to its non-binding treaties allowing most of the recommendations surrounding climate change and various other cultural issues to be ignored by the international community (Hanna; 2010). Nowadays, alternative forms of tourism have been emphasized but taking in account that even small group tours can be damaging the sustainable tourism is hard to accomplish. Latest debate of Tourism Concern came to a conclusion that all-inclusive holidays, arguably the epitome of mass-packaged tourism consumption should be banned (Farrington; 1999 cited in Sharpley and Telfer; 2002; 304). For example Gambias tourism authorities have banned all-inclusive holidays in 1999 (Sharpley and Telfer; 2002). It is an effective contribution to the development of destination. This could be a possible solution of applying sustainable tourism into a real life but it is doubtful if it would work for every country. Another alternative solution suggested by France (1997;89) is the development of holiday complexes which provide artificial  ´sun-warm water` environments (e.g. Center Parc villages), located at points of maximum market access which could be an exit for achieving sustainable tourism just if the great number of people would choose it instead of normal holidays. In conclusion, the growth of tourism seems to be inevitably unsustainable. Tourism is giving employment and economic benefits but for example in the Third World countries the division of money is unequal. The powerful developed countries are always going to be stronger than less developed countries if management will not be carefully planned. So even if tourism is bringing money, it is not always bringing it to the right place. Nowadays people blinded by money forgetting about more important things like passing their tradition to the next generation by conserving it. Mass tourism is termed as a neo-colonialism which can be compared to army forces where instead of their invasion we have an invasion of the tourist influx (Dziedzic; 1998). There is no solution to stop people from travelling. The great understanding of negative impacts would lead to better sustainable tourism development but this need a high number of people involved in it which is hard to accomplish as nowadays people don ´t think much about the future risk related to the planet because not to go away is like not possessing a car or a nice house. It is a marker of status in modern societies (Urry; 1990;4). There is a lack of sustainable understanding and adequate tourism control to develop sustainable tourism. Sustainable tourism will not eliminate negative impacts of tourism but it could be a way to minimize its impact. Because if the growth in mass tourism will continue as fast as it does now the global warming will be arising and some destinations will suffer unbearably high te mperatures with an increase in the risk of fire. All those changes will lead tourists to changes in their holiday destinations, which not necessarily means stop of mass tourism. Tourist will continue with transport use even if they will reduce their travels, it will be still environmental damaging. All the facts are coming into conclusion that the best way for sustainable tourism would be staying at home.

Performance Management Essay

Overview Welcome to Module 1. If you have not already done so, read the Program Manual located in the Reference Material section of the CMA Canada Professional Programs website. It provides you with important introductory information about the program. In Module 1 of the program, candidates are exposed to many functional competencies from the CMA Competency Map that involve decision making regarding performance management, performance measurement, risk management and governance, and financial reporting. For assistance when doing their assignments in these areas, candidates are expected to draw on many of their intermediate and advanced management and financial accounting concepts they learned in their university courses and/or in the Accelerated Program. For instance, in this assignment, one of the concepts involves Cost-Volume-Profit (CVP) analysis. In these types of analysis, candidates may be asked to look at how profits and costs change with a change in volume, or a change in such factors as variable costs, fixed costs, selling prices, and mix of products sold. By studying the relationships of costs, sales and net income, management is better able to cope with many planning decisions. Candidates who have difficulty doing this assignment or future assignments regarding CVP are encouraged to review Chapters 11 and 12 from the Horngren et al. required reading mentioned below. As candidates gain more work experience, they will be exposed to a number of organizational concerns in the topic areas outlined above. For instance, candidates may be asked to provide analysis on such items as: 1. Preparing reports on a product or geographic segment to determine where the organization generates cash and profits; 2. Evaluating strategic alternatives in one’s organization using cost-benefit and scenario/sensitivity analysis; 3. Determining the effectiveness of costing systems for their appropriateness for an organization; Â © 2012 The Society of Management Accountants of Canada. All rights reserved. Â ®/â„ ¢ Registered Trade-Marks/Trade-Marks are owned by The Society of Management Accountants of Canada. No part of this document may be reproduced in any form without the permission of the copyright holder. 4. Introducing the main concepts of strategy to facilitate an understanding of the big picture; 5. Constructing and analyzing a cash flow statement to determine cash needs; 6. Looking at different short-term investment strategies as a means to effectively utilize excess cash; 7. Examining the effectiveness of internal control systems within an organization; 8. Reporting results using GAAP or a disclosed basis of accounting; and 9. Analyzing a company’s various product lines. Management accountants are often called upon to provide the analysis required for pricing decisions, such as cost-volume-profit, product costing, expected value, break even, contribution margin, and sensitivity analyses. Proper and accurate analysis is critical if management is to make well-informed decisions. Using the Right Financial Analysis Tool Candidates will oftentimes find themselves constrained by space (word/page limits) and/or time when doing their assignments. A critical outcome of analyzing cases is learning to use financial analysis tools under the appropriate circumstances. Selecting the right tool has the effect of demonstrating both good judgement (in terms of the candidate’s ability to select an appropriate tool) and conciseness (in presenting the information in a professional manner without burdening the reader with non-important information). Below are some examples that help to demonstrate how selecting the right tool for the right circumstance is critical to complete assignments in a quick and efficient manner. While the examples demonstrate the use of one tool, note that other tools may be just as effective. Given two scenarios and asked to provide an analysis between them, candidates could analyze them by forecasting the full income statement for both. While this is a valid approach, it takes a significant amount of time and requires the use of valuable report space that could be better used with the selection of a different tool. It may be more appropriate under these circumstances to identify only those relevant revenues and costs and compare those. For a more in-depth discussion of the differences between the two approaches, see pages 422-423 in Chapter 11 of Cost Accounting: A Managerial Emphasis (Required Readings listed below). Specifically, Exhibit 11-2 on page 423 demonstrates the visual difference between the two approaches. Oftentimes contribution margin calculations can be used to drastically reduce both the time it takes to analyze a problem and the space required to show the analysis. This type of analysis may apply to analyze individual products, divisions or customer groups. This tool can allow one to present the analysis information in a much more concise way. Discounting is another tool that can be used to analyze various scenarios. Again, one could prepare a financial forecast for both scenarios and discount those accordingly. However, a more efficient method would be to select only the relevant revenues and/or costs for preparation and discounting. This tool is particularly useful when looking at scenarios that create different multi-year impacts or that need to be evaluated over a period of time. Candidates are encouraged to review Chapters 11 and 12 in Horngren et al. (Required Readings listed below) for more examples on tool selection. Learning to identify the relevant information can drastically reduce both the time spent on the analysis and the space required to report it. In this assignment, candidates are specifically directed to do only certain steps of the Steps for Approaching Business and Corporate Strategy. This case-solving approach was first introduced to candidates at the Orientation Session. As mentioned at the Orientation, these steps provide candidates with a systematic approach for addressing a case involving business-level and corporate-level strategic issues. The first three modules (Development Phase) of the CMA Canada Professional Programs prepare candidates for the Case Examination and focus on the business-level strategic issues. Applying this approach effectively is one of the important competencies that candidates will learn in the Professional Programs. Reference Documents To assist candidates with case analysis, a series of reference documents have been created and can be found in the Reference Material section of the Professional Programs website. The most important documents include: 1. 2. 3. 4. Steps for Approaching Business and Corporate Strategy General Assessment Guide Business Report Guidelines Format Specifications There are other documents such as Situational Analysis Tools, Developing an Implementation Plan and Pro Forma Financial Statements. Candidates should find these documents very useful throughout the program. Learning Outcomes By the end of the assignment, candidates will be able to recommend strategies and tactics to a company that is in a downturn scenario. Due Date Please refer to the Schedule accessed from the left navigation menu.

Interest groups in the U.S. politics Essay

The United States is a democratic country, which supports non-violent political and social movements, seeking different improvements in the U. S. domestic and international policies. That is to say, the requirements of interest groups are not always met, because whereas various types of interest groups are acknowledged, there still exist those factions, which have narrow social base and whose political presentation is limited in scope, as a rule, to financial interests of their members. For instance, the sugar lobbies (such as SIG) represent the opinion of 10, 000 -15,000 farmers, who call for the restriction of import of sugar and for the special social programs for sugar farmers. Such factions are usually intended as those with narrow interests and their founders and members lobby these interests in special moments and periods, when the atmosphere becomes more conductive for promotion –for instance, when they find out that the imported sugar does not fir into the international quality standards, or before the elections (Elhauge, 2002). Special interest groups are usually distinguished from â€Å"constituency-representing organizations, which have a broad social base, address a wide range of issues, and balance members’ interests with a strong commitment to the commonwealth† (Etzioni, 1990, p. 172). These organizations might pursue such non-financial interests as those related to social status, value issues in addition to financial ones, for instance the Urban League represents the interests of urban residents and seek environmental, social and political changes in large cities. â€Å"While the public views interest groups as threatening pluralistic democracy, the conventional wisdom of political science has seen them as beneficial† (ibid). In fact, it is possible to assume from the present situation, that the most beneficial activity is related to the constituency-representation. Furthermore, special interest groups are likely to bring problems to larger factions, due to dynamic interactions between political parties, movements and non-profit organizations. Small factions pursuing narrow goals are also more likely to use ‘black PR’ technologies, directed to changing public attitudes towards certain political parties and either to increase or to decrease loyalty rates. On the other hand, the eradication of small ‘narrowly-specialized’ factions is neither possible nor useful, as the statement that competing factions (Mcwilliams, 1988) are likely to reduce each other, is valid only for small groups, whose interests are temporary. On the contrary, constituency-representing organizations are more likely to produce long-term programs including political, economic, social and cultural dimensions of human life. â€Å"The balance between interest groups and the shared polity is maintained most effectively when the pro-community forces rise up, but not higher than, the level they are able to contain but not suppress interest groups† (Mcwilliams, 1988, A9). Moreover, the role of factions is viewed in the context of the historical development of the United States. Over the last three decades, the American political institutions have become less integrated, and the power of factions has increased. On the other hand, due to the growth of their number, it is much more difficult nowadays to maintain the balance between the main political course and the consent between the state and narrower interest groups (Etzioni, 1990). It would be also important to mention the functions of interest groups. First of all they serve as a supplementary force that intensifies the public opinion representation, especially during the electoral process. Moreover, they make the political process more receptive comparing to the electoral process, which is intended as a domination of majorities, while factions are more likely to have goals, which are cohesive with the main wishes of social and national minorities; and thus they serve as a mediating force standing between the person and the state. Interest groups are known to improve the disproportionate separation of the legislative and the executive branches, because their propositions of legislative changes are logically supplemented by similar propositions for the executive branch. Another important cultural function is associated with the growth of political consciousness and political culture as well as the amount of political information in media, which represents a number of standpoints. At all times interest groups and political parties served an indicator of public consciousness and diversity as well as intensified political antagonism, especially in the most critical periods: for instance, during the Vietnamese military invasion, Carter’s position were actually weakened by interest groups, including the most peaceful youth movements, dissatisfied with the resolution of Iranian hostage crisis. As a rule, interest groups arise in the most conductive atmosphere (liberal or democratic regime), in which human rights and freedoms are declared. Political, economic and social factions can originate from professional unions or leagues (like social workers’ professional organization), which seek to represent the opinions of their professional group or their customers’ viewpoint (for instance, social workers nowadays initiate law enforcement and the adoption of certain legal acts as well as get directly involved in lobbyist activities). The discontent with government policies is another important recondition for the arousal of an interest group: political activity is actually determined by the existing economic and social policies, so it’s easy to predict, for instance, the activation of industrial unions, when under the pressure of ecological groups, the U. S. government or certain local authorities put additional taxation on enterprises, dealing with toxic substances or with oil and natural gas. It is also important to note that interest groups will exist as long as the democratic system exists, because it is impossible to satisfy the needs of the whole society with respect to its diversity. Consequently, those concerns, which have already been satisfied, are likely to be replaced by new demands. This means, human needs are immeasurable and never-ending, whereas material resources are limited, so the U. S. government today can provide only partial gratification of political claims. Furthermore, the issue of representation is also quite contradictory: on the one hand, the growth of diversity among political parties signifies positive dynamics in this sense, on the other hand, due to the increase of public consciousness, the diversity in worldviews has grown disproportionably to the number of existing factions, so that even small groups (families, local communities) seek social or economic support, but in this case we cannot speak about true representation, since their influence is insufficient to initiate the changes at legislative or executive levels. The representation of each citizen’s interests is a utopia, as at the present time only large (more than 100,000 members) interest groups can achieve representation, can be heard, if speaking figuratively. Furthermore, it is important to note that the complete representation is inhibited by the demands of the epoch, to which self-respecting factions are supposed to adjust. For instance, the ISN movement, whose leaders several years ago (in 2000-2001) called for the changes in the U. S.immigration policy and were representing the viewpoints of national and ethnic minorities, who live and work in the country (Elhauge, 2002), has changed its directions and now are trying to create more constructive basis for the U. S. foreign policy. On the one hand, it is associated with the events of September 11, which were close followed by the violations of Muslim minorities’ human rights. On the other hand, political changes forced this faction to make a more profound inquiry into the current state of affairs and to find the most acute concerns of the society. Similar dynamics can be noticed in a number of special and constituency-representing interest groups which removed irrelevant concerns and posed new questions, such as those related to women’s rights, ethnic minorities’ human rights, social security and intellectual property. As one can assume, certain interests remain overlooked or underrepresented, whereas the most ‘fashionable’ sociopolitical trends (gender equality) are overstated and therefore prioritized. Works cited 1) Elhauge, E. Does interest group theory justify more intrusive judicial review? Yale Law Journal, 2002, Vol. 110 2) Etzioni, A. Special interest groups versus constituency representation: Research in social movements. Conflict and Change, 1990, Vol. 8. 3) Mcwilliams, R. The best and the worst of public interest groups; from lifting up the poor to shaking down the elderly, Washington Monthly, March 1988, Vol. 20.

Critical Analysis Of The Wound Dresser By Walt Whitman

In Walt Whitman’s poem, â€Å"The Wound Dresser,† the moments expressed throughout take place during the Civil War and are experienced by an old, devoted wound-dresser. The poem begins with the wound dresser having to make a choice on whether he should tell a group of children what he went through â€Å"or silently watch the dead† (17). Through the poem, the narrator captures the internal struggles he faces when dealing with a numerous amount of wounded soldiers day by day while at the same time trying to do his job. It is when the narrator is having these inner struggles that the poem distinctively uses punctuation and diction to fully capture unforgotten flashes imbedded in the mind of the narrator. The strong use of diction is a lot more†¦show more content†¦As the poem progresses, the narrator continues to use certain terms that overall portray what he went through. Not only is diction rather key to the poem, but so is the use of punctuation. In ord er to have a distinction between what the Wound Dresser experiences and what he’s thinking, the use of parenthesis becomes key. In the stanza previously chosen, the old man uses the parenthesis to not only show what he is thinking, but in this case almost warn himself and the listeners mentally of the story he is about to tell. Because the narrator is thinking that those who are about to listen to his story need to be â€Å"of strong heart,† there’s a hint of how much of an emotional ride recalling these memories will be (17). Although, the wound dresser isn’t using the parenthesis as strongly in the third stanza to show his internal struggles, he does so a lot more in the rest of the poem, particularly in the seventh stanza, which shows what a typical day for the Wound Dresser is. At the end of the seventh stanza, the narrator uses the parenthesis to state, â€Å"(Come sweet death! be persuaded O beautiful death! In mercy come quickly.) It becomes apparent that the use of parenthesis is used as to show thoughts because the wound dresser wouldn’t particularly announce something welcoming death while attending various patients on the verge of dying. Furthermore, the use of the exclamation mark reflects how defeated the narrator is after

Legalization Of Marijuana For Recreational Use - 1071 Words

Ajin Jose Professor Sheila Gordon Drugs, Society Human Behavior 12 April 2017 Legalization of marijuana for recreational use in Canada The Federal Government promises to legalize marijuana in Canada. But it should be revised in accounting to those pot legalization strategies and results gained in other parts of the World. I do not agree with the fact that Marijuana should be legalised for recreational purposes in Canada because there are short term and long term effects which affect both the individual and the society in a negative manner. If we look upon an individual, it is true that it starts with the age at which the person starts using it. The fact is teenagers are interested in trying out new things and as a result it’s not†¦show more content†¦When we focus on other places where Marijuana has been legalised, we see a clear picture of its impact, both positive and negative. According to reports in Colorado, U.S., Marijuana use increased from 21 percentage in 2006 to 31 percentage in 2014, looking onto people aged between 18 and 25 years. Similarly, â€Å"Marijuana-related hospitalizations hav e increased from a rate of 803 per 100,000 pre-commercialization to 2,413 per 100,000 post-commercialization.† (thedenverchannel.com). These reports show the drastic change that is happening. We can’t completely suggest that it’s a bad outcome just by looking onto 2 factors. But, this can’t be negated either. A county in Colorado is revolting against legalized marijuana because of factors like increased nuisance crimes- harassments and vandalism. â€Å"Predictions that legalization would kill the black market were false. Criminals from everywhere are attracted to Pueblo because they think it is a good place to grow cannabis. Just recently, more than 17 Cuban-Americans from Florida, two Russians, and an Argentinian were arrested.† (Pueblo County Sheriff Kirk M. Taylor, bostonglobe.com) Also, for road safety, local presses report that marijuana has caused a spike in fatal crashes in the recent years, though the officials are unsure about the involvement of the drug. On the Contrary, other drug consumption has reduced due to the legalization ofShow MoreRelatedThe Legalization Of Marijuana For Recreational Use Essay1463 Words   |  6 Pagesapproved the legalization of Marijuana for recreational use, and eighteen other states have approved forms of medical uses of the drug. This means that there are a total of forty-two states that have not approved the drug for recreational use, and have criminal laws against it. One of these states happens to be the state of Ohio. Recently, the counties within Ohio have voted for the legalization of both recreational and medical use, ending with a result of only passing medical uses of the drug. ThisRead MoreLegalization Of Medical And Recreational Use Of Marijuana1385 Words   |  6 PagesThe legalization of marijuana has been a very controversial topic that has everyone asking each other, is it really worth it? For many, the thought of legalizing a drug, which the government has classified as a Schedule 1 dr ug is, mind boggling to them. I am going to prove that the pros about the legalization of medical and recreational use of marijuana are greatly outweighing the cons. I will show with statistical evidence that legalization is beneficial in many ways such as generating higher stateRead MoreThe Legalization Of Recreational And Medical Use Of Marijuana1237 Words   |  5 PagesThe legalization of recreational and medical use of marijuana is still a controversial social issue faced by the United States. Although marijuana was seen as a dangerous drug back in the 1900’s, research has revealed the truth about marijuana, making the drug less frightening towards Americans. Now in the year 2015, marijuana is generally more accepted by Americans and many more see marijuana in a positive manner. Although marijuana does have some negative side effects, the side effects are notRead MoreLegalization Of Marijuana And The United States For Recreational Use1287 Words   |  6 PagesBased on biological research, statistics of drug use amongst children and youth and the health effects on regular users of marijuana, this paper will argue that marijuana should remain illegal in the United States for recreational use. Arguments for the legalization of marijuana and arguments against the legalization of the drug will be discussed throughout the paper. It will address the biological effects of the drug on the human body, the current laws in place and the effects it has on childrenRead MoreShould Marijuana Be Legalized? Essay1223 Words   |  5 Pagesthat the marijuana industry has had on the economies of the states which have legalized recreational marijuana use for consumers over the age of 21. Many predictions were made referring to the outcome of marijuana legalization, however, most predictions made did not foretell the actual outcome. The act of legalization in the state of Colorado has yielded many advantages in the field of marketing. With these advantages, however, c ome many disadvantages. This study will identify how marijuana legalizationRead MoreWhy Not Legalize Marijuana? Essay1173 Words   |  5 PagesMarijuana should be legalized for both recreational and medicinal use because the US economy can reap significant benefits from legalization as well as create an influx of jobs and also to reduce street and gang disputes relating to marijuana. Also, marijuana should be legalized because it has been dealt an unfair hand by society and is justifiably safer than most know it to be. First, marijuana should be legalized in the US for both recreational and medicinal purposes because there is a very substantialRead MoreShould Marijuana Be Legalized?1004 Words   |  5 Pagesresult of marijuana use. That’s wrong. That has got to change†¦In my view the time is long overdue for us to remove the federal prohibition on marijuana.† In our everchanging society, there is still a violent stigma surrounding the usage of marijuana, because most people are not properly informed of the facts. Cannabis is the third most widely used recreational drug, after alcohol and tobacco (About Marijuana). Yet, it is the only contender out of those three that is not legal. While marijuana is veryRead MoreShould Marijuana Be Legalized?972 Words   |  4 PagesMarijuana Legalization For thousands of years, marijuana has been used for a myriad of purposes ranging from medical use to recreational use. Although small steps are being for marijuana legalization across the country, there is still a long way to go. Some folks argue that marijuana is a gateway drug and impairs judgement, causing people to act recklessly. However, extensive studies have been conducted on the effects, risks, and benefits of marijuana, and have proven marijuana to be safer thanRead MoreLegalizing Marijuana For Recreational Use926 Words   |  4 PagesLegalizing Marijuana in Texas for Recreational Use The well known debate over the legalization of marijuana for recreational use in The United States has been ongoing since 1935. Recently Colorado and Washington have legalized the use of marijuana for recreational use. By doing so, the legalization of the recreational use of marijuana has become more of an issue than it already was and now brings other states to question whether or not they should legalize marijuana (Breecher). Which brings aboutRead MoreShould Marijuana Be Legalized?1565 Words   |  7 PagesMarijuana Legalization From mandatory crop to illegal drug, cannabis has gone from revered to criminal in the course of United States history. Its fall from grace has been an education in mass hysteria, propaganda, market manipulation and greed. Fortunately, for those suffering debilitating medical conditions and those that wish to enjoy its euphoric effects alike, it appears that the pendulum is swinging in the opposite direction. The close of the 2015 legislative session revealed a potential

Analysing Childrens Writing Samples Essay - 1748 Words

Critically Analyse Student Writing Samples Analysing children’s writing is critically important because it allows teachers to have an understanding of what the child knows already, and what he/she needs to build on with their writing (Stewart, 2012). In the paragraphs ahead, two samples have been chosen and have been analysed using the Victorian Essential Learning Standards and the Western Australia First Steps Developmental Continuum. The Victorian Essential Learning Standards have established â€Å"what is important for students to achieve at different stages of their schooling, set standards for those achievements and provided a clear basis for reporting to parents and for planning programs.† (Victoria Essential Learning Standards, 2011)†¦show more content†¦* Show ways of linking paragraphs, and * Encourage Nelson to revise, edit and proof-read more. Sample 2: (Appendix 2) Sample 2, known as Kevin, was nine years of age and in Grade 3 the year this piece of writing and illustration was taken. Like Sample 1, Kevin was also born in Australia with English as first language, followed by Vietnamese, which is spoken at home. Kevin has written a sensory/descriptive writing, independently. That is â€Å"focusing on describing something in such rich and clear detail.† (Cooper et al., 2012, p. 322) Using VELS (2011) as a guideline, Kevin shows the ability to write short sentences about a familiar topic. He writes about his favourite toy, â€Å"Hulk.† Kevin uses sentences such as, â€Å"I like† to share his ideas to the audience. Kevin describes Hulk in a way that gives visual information to the audiences, e.g.: green, strong. ADD IMAGE Kevin uses phonemic awareness to spell â€Å"favourite,† this shows that he is writing about a personal topic. He uses numeric format to arrange his ideas and is able to spell frequently used words such as, it and is. Kevin shows that he can use full stops where needed at the start of the writing, however drops using full stops towards the end of the text. Kevin has not yet grasp using capitals when starting new sentences, however he has the knowledge of using capitalsShow MoreRelatedQuestions On Teachers Background, Values And Beliefs870 Words   |  4 Pagespiece are required by the school and with consultation with others within the same year level moderated to gain appropriate scores/grades. (appendix 3 – GTMJ template) Records of achievement are collected throughout the year and used to assist with writing report cards twice a year, term 2 and 4 each year. Data collected throughout the year is also used when collaborating with families of students’ progress. The school asks teachers to gather data of both qualitative and quantitative nature throughoutRead MoreCompare and Contrast the Approach to Studying Children’s Friendships Taken in the Bigelow and La Gaipa (1974) Study with That Taken by William Corsaro.1406 Words   |  6 PagesTITLE Compare and contrast the approach to studying children’s friendships taken in the Bigelow and La Gaipa (1974) study with that taken by William Corsaro. Friendship means different things to different people in different cultures. Friendship is also different from other kinds of relationship such as love, family and professional. The influential power on people’s behaviour, style, ideas and life is dominant and remarkable and therefore worthwhile for scientific investigation. ThisRead MoreCompare and Contrast the Approach to Studying Childrens Friendships Taken in the Bigelow and La Gaipa (1974) Study with That Taken by William Corsaro.1392 Words   |  6 PagesTITLE Compare and contrast the approach to studying children’s friendships taken in the Bigelow and La Gaipa (1974) study with that taken by William Corsaro. Friendship means different things to different people in different cultures. Friendship is also different from other kinds of relationship such as love, family and professional. The influential power on people’s behaviour, style, ideas and life is dominant and remarkable and therefore worthwhile for scientific investigationRead MoreAlices Adventures in Wonderland Essay3216 Words   |  13 Pagesand characters that exist beyond the bounds of the text. For the aforementioned reason fantasy has been a successful genre of childrens fiction from the beginning of the nineteenth century up to the present day however, in my opinion, Carroll is truly a master because within the archetype of the modern fairy tale he speculates upon the problem of fantasy writing and implies his own somewhat cynical and macabre views on politics, childhood and the imagination. This renders Alices AdventuresRead MoreMisconceptions And Misinformation Regarding How Educators Can Teach Phonics1791 Words   |  8 PagesThere are a lot of misconceptions and misinformation concerning how educators can teach reading, spelling and writing in school classrooms today. A common misconception is that teachers do not focus on phonics anymore or that starting teachers do not have any understanding of how to teach phonics. It is an educator’s responsibility to implement different teaching approaches to teach their students phonics in an appropriate way to interpret or comprehend the written codes found in different wordsRead MoreMarketing a New Product Essay5162 Words   |  21 PagesUnit 3 Ââ€" Marketing I am going to produce a marketing strategy for a new product it will include evidence and information of how the strategy is based on the principals of marketing, how I have used primary and secondary resources. I will be analysing the impact of my product on the external environment and they way I am going to analyse the marketing context and an appropriate strategy. To meet my customers needs I will need to develop a coherent mix of strategies. 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The collection of data for this study has been limited by a number of factors. The first of these is time. Formative assessment is an ongoing process and would usually continueRead MoreAn Analysis of the Australian Curriculum2883 Words   |  12 Pageseffectiveness. From the often perceived conflicting curriculum definitions to the unfortunate failures of past attempts of curriculum implementation, every member of the community has an opinion on this significant shift in the way Australia thinks of its children’s education (Rudd, 2007). 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Additional Cash Flow That An Organization †Myassignmenthelp.Com

Question: Discuss About The Additional Cash Flow That An Organization? Answer: Introducation Incremental cash flow is the additional cash flow that an organization earns whenever they undertake a new project. If the incremental cash flow is positive it means that the company will earn more cash with the acceptance of the new project. Incremental cash flow can be calculated by deducting the net income from the net expenses and on the basis of that the cash flow can be decided. The cash will flow will be calculated over a specific period of time and it also helps in making comparison between two projects. Three concepts that help in understanding how to calculate the incremental cash flow for a project are- Discounting models of capital budgeting like net present value and internal rate of return that helps in comparing the initial investment of the project with the incremental cash flow or terminal cash flow to judge whether or not to accept the project. Other concepts include non discounting models such as pay back periods where the face value of the incremental cash flow and initial investment are compared with each other. Capital Budgeting is based on the concept of incremental cash flow and all the solutions are based on the same. JIT inventory management is a strategy by which the companies try to reduce the wastage and increase the efficiency by receiving goods only when they are needed in the production process. It helps in reducing the overall cost that the company incurs in the inventory process(Crosby Henneberry, 2016). It also requires forecasting the overall demand of the company accurately. It is highly scalable and has a lot of advantages in comparison with the traditional inventory management. One type of cost that can be minimized with the help of this type of system is the total inventory cost that the company incurs and total wastage that occurs in the production. It reduces the overall cost of the warehouse storage, as the companies can easily shift from one method of production to another and also it can be seen that when goods arrive as and when they are needed, the need of storage also reduces(Burke Clark, 2016). This is one of the major advantage that the company is having over the traditional method of inventory management. In order to use JIT it is important to have high ordering cost so that there is no disruption in the overall supply chain and the production team gets the product as and when needed. The company must make an accurate assumption on how much product they might need and should place order for the same only, this will reduce unnecessary wastage(Birt, Muthusamy, Bir, 2017). In case there is any disruption in the supply management the overall process of production gets delayed that might cause much loss. In case there is a sudden order of goods which is more then what the company has expected in those cases also high ordering cost will help in ensuring that the company will get the products on time. This will help in reducing unnecessary wastage on part of the company(Chiapello, 2017). In the given case the concept of capital budgeting will be employed to understand whether or not the company is making any profit from the project and in what ways will it be beneficial for the company to accept the project. Six effective steps that will help the company in reaching to a conclusion are- Applying rate of inflation to the present exchange value to know the exchange value for the given currencies after a period of three years. In the given case the annual inflation is given to be 5% in the United States and 4% in Mexico. Since the home company is US company, peso will be converted into US dollars. Calculation of incoming cash flow from the project after three years in terms of U.S dollar. It is said that the company is earning a cash flow of 100,000,000 pesos. In terms of dollar the amount will be calculated after applying the exchange rate that is calculated in the first step. This is what the company will earn in three years in terms of U.S dollar(Given, 2016). Applying the discounted rate of interested to know the present value of the project. The incoming cash flow after three years will be discounted with the rate given to ascertain the present value of the same. All expenditure that the company is doing, will be deducted from the present cash flow to calculate the incremental cash flow of the project. In the given case the cost of the project is given to be $5,500,000. This will be deducted from the net income of the project and on the basis of the same the overall incremental cash flow will be calculated for the given project. Once the incremental cash flow is calculated the company will see whether it is positive or negative. If the incremental cash flow is positive the company will accept the project and if the cash flow is negative, the company will reject the project(Sweeting, 2017). The exchange values plays an important role over here and the inflation rate should also be taken into consideration because the exchange values between two currencies keep changing given the overall rate of inflation. It is thus important that while converting the cash flow in the home currency the company must consider the given inflation rate for their overall analysis(Alexander, 2016). These are the few steps by which the company can calculate the incremental cash flow for the project and can accordingly accept or reject the same. In the last step if the company finds that the net NPV is not positive the company can comprehend making changes to the overall payback period and can also apply other methods of capital budgeting to reach to a proper conclusion(Maynard, 2017). Reference Alexander, F. (2016). The Changing Face of Accountability. The Journal of Higher Education, 71(4), 411-431. Birt, J., Muthusamy, K., Bir, P. (2017). "XBRL and the qualitative characteristics of useful financial information". Accounting Research Journal, 30(1), 107-126. Burke, J., Clark, C. (2016). The business case for integrated reporting: Insights from leading practitioners, regulators, and academics. Business Horizons, 59(3), 273-283. Chiapello, E. (2017). Critical accounting research and neoliberalism. Critical Perspectives on Accounting, 43, 47-64. Crosby, N., Henneberry, J. (2016). Financialisation, the valuation of investment property and the urban built environment in the UK. Urban Studies, 53(7). Given, L. (2016). 100 questions (and answers) about qualitative research. Sage. Maynard, J. (2017).Financial accounting reporting and analysis (second ed.). United Kingdom: Oxford University Press. Sweeting, P. (2017). Financial Enterprise Risk Management (Second ed.). UK: Cambridge University Press.